Experiment to Investigate the Validation of Bernoulli’s Equation

TITLE Bernoulli's Principle OBJECTIVE experiment  is  done  to  investigate  the  validation  of  the Bernoulli’s  equation and also to measure pressure distribution along venture tube. INTRODUCTION This experiment is carried out to investigate the validity of  Bernoulli’s theorem when applied to the steady flow of water in tapered duct and to measure the flow rates and both static and total pressure heads in a rigid convergent/divergent tube of known geometry for a range of  steady flow rates.The Bernoulli’s theorem (Bernoulli’s theorem, 2011) relates the pressure, velocity, and elevation in a moving fluid (liquid or gas), the compressibility and viscosity of which are negligible and the flow of which is steady, or laminar. In order to demonstrate the Bernoulli’s theorem Bernoulli’s Apparatus Test Equipment issued in this experiment. THEORY †¢ Velocity of fluid is less fluid †¢ The fluid is incompressible and non- viscous †¢ There is no heat energy transferred across the boundaries of the pipe to the fluid as either a heat gain or loss. There are no pumps in the section of pipe For an ideal fluid flow the energy density is the same at all locations along the pipe. This is the same as saying that the energy of a unit mass of the fluid does not change as it flow through the pipe system. APPARATUS EXPERIMENTAL PROCEDURE 1, A inspection was done to ensure that the unit was in proper operating condition, so that the experiment will not consist of errors. 2, A hose had to be connected to the nearest power supply. 3, The discharged pipe was then opened. , The cap nut of the probe compression gland was set to such condition, that the slight resistance could be felt on moving the probe, and the water flow created a sound which also helps to determine the flow pressure (by hearing it ). 5, The inlet and outlet valve was then opened. 6, Then the pump was switched on and the main cock was relea sed slowly opened. 7, The vent valve on water pressure gauze was opened and outlet cock was closed with great care until pressure gauze was flushed. , By simultaneously setting the inlet and outlet cock, the water level pressure gauze was regulated, so that neither upper or the lower range limit was overshot or undershot. 9, Pressure at all point were measured and recorded. The overall pressure probe was moved to corresponding measurement level and the overall pressure was noted down. 10, The volumetric pressure flow was determined, by using stopwatch to established time required to raise the water level in the volumetric tank from 3to 7 liters. RESULTS FLOW RATES (L/s)| FLOW VELOCITY AT DIFFERENT MEASUREMENT POINTS (10-3 m/s)| | 1| 2| 3| 4| 5| 6| 0. 137| 2. 16| 3. 45| 8. 0| 5. 91| 2. 98| 2. 16| 0. 122| I. 93| 3. 07| 7. 92| 5. 26| 2. 65| 1. 93| 0. 094| 1. 48| 2. 37| 6. 10| 4. 05| 2. 04| 1. 48| 0. 114| 1. 80| 2. 87| 7. 40| 4. 91| 2. 48| 1. 80| 0. 116| 1. 83| 2. 92| 7. 53| 5. 00| 2. 5 2| 1. 83| VOLUME(L)| TIME(s)| FLOW RATES(L/s)| 3| 21. 90| 0. 137| 4| 32. 78| 0. 122| 5| 53. 19| 0. 094| 6| 52. 85| 0. 114| 7| 101. 50| 0. 116| POINT (I)| Di(mm)| A(10-4 m2)| 1| 284| 633| 2| 225| 397| 3| 140| 154| 4| 172| 232| 5| 242| 460| 6| 284| 633| GRAPH DISCUSSION it is known that water is a fluid and all fluids have the properties to take shape of the container or wherever they are stored or flow through.Since the fluid cosses through a given path for duration of time there have to be a pressure lose due to the path design or distance or width. Bernoulli’s principle states that if the rate of flow of the fluid is high the pressure will be low and if the slower rate of flow the fluid exerts more quickly (with pressure). CONCLUSION From the experiment it is found that the difference between the experimental and the calculated value are to high, this could happen due to such factors 1, the reading was not taken accurately or either not taken to the very decimal point or per haps parallel eye reading. , Bubbles those were trapped on the top of the tube and could not have been released or seen. 3, The recording the data time might not be accurate. 4, The internal resistance of the water , those were not taken into account during the calculation. 5, The pressure at each manometer tube might not be stable before reading was taken due to in accurate air flow or pressure flow. All the factors mentioned above could play a great role in effecting the results. There are many ways to improve reading one way can be repeating the experiment multiple times and get the average.Considering all factors and the comparison between data collected via multiple values the experiment is successful, and it proves Bernoulli’s principle of fluid motion pressure. REFERENCES 1, http://camillasenior. homestead. com/Activities_Showing_Bernoulli_s_Principle. pdf 2, http://hyperphysics. phy-astr. gsu. edu/hbase/pber. html 3, http://www. princeton. edu/~asmits/Bicycle_web/Bern oulli. html 4, http://mitchellscience. com/bernoulli_principle_animation 5, http://www. scribd. com/doc/68038037/Experiment-Bernoulli

The Problem of Obesity in Our Schools

The Problem of Obesity in Our Schools Abstract Childhood obesity is a serious social problem that we face. We are responsible for teaching our children acceptable behaviors to interact with the world as well as to direct their own lives. When we do not teach our children the appropriate skills, they are unable to make healthy, safe choices for themselves. The key to combating this social issues lies in teaching our children at an early age the importance of good eating habits, then following that message up with our actions by showing them what good habits are and practicing them.According to the Center for Disease Control (CDC), there has been a dramatic increase in obesity in the United States in the past 20 years. â€Å"In 2008, only one state (Colorado) had a prevalence of obesity less than 20%. Thirty-two states had a prevalence equal to or greater than 25%; six of these states (Alabama, Mississippi, Oklahoma, South Carolina, Tennessee, and West Virginia ) had a prevalence of o besity equal to or greater than 30%. † 1 This alarming trend only proves to emphasize that American are not addressing the issues needed to combat this problem.Nutrition habits are learned and practiced when we are young. Think back to when you were a kid. There were certain foods that were always around the house for you to snack on. Were these foods fresh vegetables and fruits, or were they cookies and potato chips? Did your family have a lot of pizza and TV dinners or did they have meals that your mother prepared from scratch? At least 25% of American teens are overweight or obese. 2 25%! That is an incredible number of kids.Overweight and obesity are also common in groups with low incomes. Women with low incomes are about 50 percent more likely to be obese than women with higher incomes. Among children and teens, overweight in non-Hispanic White teens is related to a lower family income. Low-income families also buy more high-calorie, high-fat foods, which may add to the p roblem. This is because they tend to cost less than more healthful foods such as fruits and vegetables. Instead of eating lean ground beef, they eat the 25% lean because it cost less. Biscuits and gravy are relatively cheap to make if you use the drippings from the hamburger for the basis of the gravy and use lard in the biscuits because it, too, is cheaper than margarine or butter. Physical activity is not as common these days as it was before. For example, almost every summer night as kids we would go outside after supper and play games with the neighborhood kids. We played and ran until our mothers called us in for bed.Now, however, families have to worry about their children’s safety so they don’t let them go outside alone or the children would prefer to stay in the house and play computer or video games. It is not surprising, then that children and teens are overweight and obese. Perhaps it is the times that we live in that has the greatest influence on us and our children. We need to take the time to recognize this difference from when we were kids and make a concerted effort to help our children learn good eating and exercise habits.References 1. Who Is At Risk for Overweight and Obesity? ; US Department of Health and Human Resources; retrieved from http://www. nhlbi. nih. gov/health/dci/Diseases/obe/obe_whoisatrisk. html[->0] ; August 3, 2009 2. Let Them Eat Fat: The Heavy Truths About American Obesity; Critser, G. : Crossroads, Readings in Social Problems; Tiemann, K. (Ed); Pearson Custom Publishing, 501 Boylston St. , Suite 90, Boston, MA 02116 [->0] – http://www. nhlbi. nih. gov/health/dci/Diseases/obe/obe_whoisatrisk. html

Managing business performance & IT Case Study Example | Topics and Well Written Essays - 3250 words

Managing business performance & IT - Case Study Example 1. Current inclination of the company to explore only â€Å"opportunities that are not considered profitable for the large organizations†. Propensity to niche-market only instead of aggressively competing in the market for a bigger market share. 2. Conservative (in contrast to aggressive) marketing strategies, relying mainly for repeat sales on â€Å"quality of its products† and on its â€Å"competitive pricing strategy† with its related price flexibility rational 2. Profit maximization as a result of faster turn-over of products and service opportunities brought about by a likely sales increase due to increased access to company products and services by existing and prospective clients 5. Potential inability to respond quickly and appropriately to a fast-changing, technologically driven developments in the industry which might make the company become a mere industry follower instead of becoming an industry leader; a price taker instead of becoming a price leader. Porter’s Five Forces is a business analysis tool that is focused on the industry with which the firm or the company operates. Accordingly, a chief executive must use this business tool in order to analyze how his company fares well within the industry, and the analysis is contextualized given the peculiarities of the industry within which it operates. The framework of analysis, developed by Michael Porter, indicates the five forces which Porter claimed to be influencing the behavior of a particular company. These forces are: supplier power, buyer power, barriers to entry, threat of substitutes, and degree of rivalry (Porter, 1998). The facts of the case that were given were quite limited to do a comprehensive analysis of the industry with which the company operates. As such the analysis using Porter’s Five Forces is quite limited to the facts that were given, plus certain assumptions and educated guess works. According to the given facts of the case, the company has a good working

Working at McDonald's Assignment Example | Topics and Well Written Essays - 750 words

Working at McDonald's - Assignment Example That is because most of the workers at McDonald’s are students high school and their job at fast food restaurants interferes with their lessons and homework. That very often becomes a reason of dropouts which eventually leads to further life without deep professional knowledge and working at low cost jobs without career opportunities. Another significant detail is the basics of the inequality that are created by the low cost jobs like one in fast food stores. Statistics shows that minorities are a big part of all people working at stores like McDonalds. As for the sources author provides a knowing of research by Ivan Charper and Bryan Shore Fraser but he is not satisfied and argues with authors on some points. As the final argument the author criticizes the way teenagers spend their money. In his opinion undeveloped teenagers become very comfortable with the typical American consuming way of life and that makes youngsters feel like adults. With the situation like this it is of ten more desirable for teens to work couple hours longer in Burger King to buy clothes instead of doing your homework and receive knowledge for the rest of the life. Educational aspects of work in fast food stores like learning how to operate cash-register or doing your job under the supervision in authors thought are very insignificant and because teens most of the time work only with other youngsters there is no possibility to take somebody as an example or a role model. The author`s point of view is very interesting, fresh and deserves attention. Some of his arguments can and should be discussed but in whole the problem of low cost jobs at fast food stores is a very actual question because it connects with the teenagers and teenagers are the future of our society. In his article Amitai Etzioni at first compares teenager’s job at McDonald’s (or any other fast food store) with the old time concept of the first job

Big Ideas Assignment Essay Example | Topics and Well Written Essays - 1000 words

Big Ideas Assignment - Essay Example Through this activity, the partners would be able to learn about each other. Later on the students would exchange partners and do the same thing. Each student would at least have four partners during the activity consuming at least 4o minutes. Then after which, each student shall be required to present to class who they have known and tell what they know about the said partners. So for each student, there would at least be three presentations each. The partners would then confirm the information relayed about them by their partner. Expectations on the Application of the Activity: It is expected by the proctor of the activity that the understanding of the students on themselves and how they see themselves with others or from others view point should increase. Besides that, it is also hoped that each student be given the chance to see through the situation thus making it easier for them to establish camaraderie with the whole class as part of their social development. To instill aesthetic procedures in the activity is one of the main aims of the educator herein. To do so, several ice breakers in the middle of each division of the process is expected thus giving ample motivation to the students to pursue with the activity. Through bodily activities, the educator believes that the students would have greater sense of grasping the lessons that they are undergoing hence giving them the chance to refuel their minds so as to be able to accept the different points that are presented to them in class. Education has always been an important aspect in the course of personal and societal development as a whole. Every individual has an urge and personal willingness to learn valuable information that varies from either practical knowledge o scientific ones. However, all of these relevant informations are very much needed by every individual to be able to develop their own self and become self-sufficient and

Communication Satisfaction in the Virtual Workplace Coursework

Communication Satisfaction in the Virtual Workplace - Coursework Example Such innovations are capable of engaging, encouraging and supporting employees in their commitment to duty, which ultimately improves performance. By facilitating different approaches towards employees, innovations in employee benefits help the organization improve its overall competitive compensation strategy by enabling it to present itself uniquely from other organizations. Organizations can tie innovative benefits to specific jobs by primarily considering factors such as what the job description of each group of employees entails. Age is also a critical factor. This stems from the understanding that a certain innovative plan may be significant to one group and meaningless to another. For instance, fitness group membership would not be considered as a priority for field officers who traverse the width of the state while on duty as it would be for those who spend long hours behind computers. Similarly, young adults below 30 would consider mortgages and car loans or grants to be more significant than healthcare or retirement packages while in contrast, the elderly and less active would be tied to retirement benefits (Swanberg, McKechnie, & James, 2011). Critically assessing the effectiveness of equity-based versus creative-approach reward systems reveals that they both depend on an organization’s communication strategy as well as employees’ personal perceptions. Employees have a right to equity-based rewards since it is basically what they enter into a contract with employers to earn. The effectiveness of equity-based rewards is reflected in the manner in which they incorporate the interests of shareholders, organizations, and employees (Worldatwork, 2010). The key objectives of equity-based rewards include obtaining tax advantages and conserving resources while motivating optimum performance by employees.  

Abraham Lincoln Research Paper Example | Topics and Well Written Essays - 500 words

Abraham Lincoln - Research Paper Example The article has also discussed about his role in binding both the North and the South and peace which has been brought due to his efforts. However, despite his mild and good-hearted character, his followers seem to be provoked on his death and efforts were made subsequently to change his character and his nature. For example, many attempted to make a pious and religious man despite the fact that he was not interested in being following religion the way people were following it. (Time) Article by Jon Swaine which appeared in Telegraph on Feb 11, 2011 suggested that till his last days, Lincoln wanted free black slaves to be shipped to British colonies. This article suggests that though Lincoln was an anti-slavery politician who took practical efforts to denounce slavery in the country and freed four million slaves in America however, was interested in idea of sending slaves to British colonies. The overall purpose of this idea was to disallow blacks to live among American whites. This therefore creates an impression that Lincoln was supporter of colonialism and relatively held racist views about blacks. This article attempts to challenge one of the key assumptions about Lincoln and his overall images which emerged over the period of time. (Swaine) The article â€Å"Lincoln Reconsidered† discusses about his time as a politician before and during civil war. This essay argues about the basic political philosophies of Lincoln and argues against the popular notion that Lincoln was an archetypal republican and a person who attempted to reconstruct the ideological differences between different groups within the country. Author therefore gives an entirely different version about the way he considers Lincoln as the republican or not. Author argues that it was not only Lincoln who was advocating against slavery and other ills of American society at that time but Newspapers as well as other Republicans were also voicing same concerns. (Holt) The above articles

Some HR managers assume that money is the most effective reward Essay

Some HR managers assume that money is the most effective reward strategy for increasing the motivation and productivity of all their employees. To what extent do you agree or disagree with this statement - Essay Example The companies must be offering their employees a positive reward experience and include them in the growth process of the company to be in a win-win situation. The reward structures may be monetary or may be intrinsic. The monetary rewards are one of the most important parts of the reward structure. Assigning values to each employee is one of the most significant jobs of the HR department. The company determines an employee’s value primarily by three ways- according to the skills, performance and their relative value in the job market. The companies have to fix the basic pay of labor and assign the suitable person for the profession. The base pay should compensate the individual with the ongoing value and incentives may be offered as rewards for their performance. (Zingheim & Schuster, March, 2000; Optimizing reward spend, n.d.). In addition to the monetary benefits, the employees look for other benefits from the company. The benefits may range from training & development of e mployees to offering good working conditions. These benefits have acquired importance in the modern business parlance with more and more individuals looking for other benefits than just the payment rewards. The reward structure of a company to a large extent depends upon the corporate goals of the companies. (Reward Strategy, n.d.) The paper presents a debate upon the type of reward strategies of the companies to motivate their employees and concludes upon the most effective one. In this modern era, money alone is not the motivating factor and non-monetary benefits are equally important. In fact, it can be said that non-monetary benefits is the most important strategy followed by companies to motivate their employees. Giving rewards to the employees has assumed great importance because companies all over the world have understood that the employees are the reason for their existence. The reward structure of the company is primarily dominated

Teen Suicide Essay Example for Free

Teen Suicide Essay Romeo and Juliet is one of the most famous love story in the English literary tradition by Shakespeare. The play focuses on teenagers committing suicide when they are overwhelmed; they cant see solutions to problems or the whole truth or what the future might be. In Romeo and Juliet, suicide is considered a solution and a misunderstanding. Not in all cases is this necessarily true , there are many reasons for someone to commit suicide. In the course of the play, the young lovers are driven to kill themselves for one another in order to be together. ( Juliet pretends to kill her self so that she could be with the one she loves. ) When there was a misunderstanding and Romeo thought she was dead he then killed him self) They decided to commit suicide because they did not see the whole truth of what the future might be. Teen suicide is the superseding theme of the play which is represented by hatred, unleashed emotions in which leads them do the unexplainable against others and even to them selves. In 1995 Christian, 14 and Maryling,13 were lovers who were not allowed to see one another against their will. Later on they stood at the edge of a Florida canal, joined hands and jumped 15 feet into the cold water to their death. They believed that was the only way they could be truly together. This is exactly what happened in the play Romeo and Juliet. As in the Play Romeo an Juliet even though it was a misunderstanding they wouldnt go on with their live and forget the other you die, we die together. The nature of suicide can be seen in the way it was described in Romeo and Juliet. At times through out the play it was described as parents not understanding and others as a simple misunderstanding. Kids have so much to deal with and are always put on the spot. Many teens experience stress weather its from school or home. Especially with school, having to deal with other peers as well as working hard is not quite easy. Having to always worry about your future, parents always up your case on how your performance is at school. Other reasons point to a sense of self doubt, confusion, depression and other fears. In many cases it is considered a solution, teens feel thats the only way they could end with their miseries and live a peace once and for all. Look at it this way the way you might be feeling now might not be the way it will be in the future. There is not a single person that could say how some ones life will end up. Trying to fix something or working on ways to improve it will make it better for the teen. Its also selfish at times to commit suicide because you leave loved ones in grieve. As in the play their families suffer from their tragic death. Romeo and Juliet does not make a specific moral statement about how suicides are wrong, It portrays that it was necessary in that case. It seemed like the author was intending for Romeo and Juliet to kill them selves because thats what was needed in that case. Through out this analysis, it has proved that when teenagers are overwhelmed or misunderstood teenagers seem to take the extreme by taking their lives or by attempting to. Romeo and Juliet was a perfect example in this case. It showed what drove the star crossed lovers to take their lives.

Diversity Organizations Essay Example for Free

Diversity Organizations Essay For years throughout U.S. history women were not afforded the same rights that men were. Throughout history women were thought of being intellectually inferior to men and a source of evil and temptation (Womens International Center, 1994). In early America women were not allowed to vote or work outside of their home and were ridiculed when they did. It was the culture of early America that women were to remain behind the men being in a supportive role but not to voice their opinions. Through much suffrage, it was not until 1848 that the women’s movement came to its beginnings. Focusing on the social, civil, and religious condition and rights women at the Seneca Falls Convention in New York began to express their rights and wants. Headed by Elizabeth C. Stanton and Lucretia Mott, it marked a new era for women in the United States. While the right for equality continued and the creation of the National Woman Suffrage Association (NWSA) by Stanton and Susan B. Anthony, it brought opposition of the 14th and 15th Amendments (extending citizenship rights and granting voting rights to freedmen) due to its exclusion of women (U.S. Office of Art Archives, n.d.). By the 1920’s the struggle for equality was answered and the status of women had grown. On August 18, 1920, the right to vote was ratified by the 19th Amendment to the U.S. Constitution affording the right to vote for women. Today, women throughout the U.S. still fight for woman equality through established organizations. The National Organization for Women (a major source of protection on workplace equality and reproductive rights) has been at the forefront in support of women. With the assistance of so many organizations in the fight for women’s rights, that statuses of women are equally more today than that of years passed. Status of women in United States history today The role and status of women has drastically changed throughout the decades. Women have taken a more responsible role outside of the home in joining the  workforce. From being one-third of the workforce in the late 60’s, they make up more than half of the force in the U.S. today. According to Center for American Progress (2014), women have also gained a considerable role within politics in the country with record numbers serving in congress (para. 1). With the fight to end gender discrimination by big insurance companies, women have solidified their economic security. Constructions of masculinity and femininity seen in society and media As American culture continuously evolves, so do the lines of male and female roles and functions. Society’s view of masculine and feminine roles has become embedded in the minds of people. From an employment standpoint, society views for example that doctors and lawyers are one of a masculine role whereas nurses, teachers or social workers would be more of a feminine role. The media’s portrayal is just as bias to the constructions of masculinity and femininity. An example in modern media would be that tattoos and a considerable amount of muscle mass would be viewed as one of a masculine trait. More often the depictions are movies; music videos and even in magazines. The role of a homemaker has been viewed for example as one of a feminine role. Although the depictions are in the mainstream, it has been a barrier broken down by both men and women taking on varied diverse roles. Status of GLBT people historically The GLBT community, throughout history has faced much discrimination and prejudice. The GLBT community has had it hurdles of being socially acceptable and still does today. In the United States, members of the GLBT community historically were a cultural minority. Through much oppression, the gay liberation movement of the 1970’s brought forth pride marches every June in the United States. During the 80’s socially the status of the GLBT community was decimated by the AIDS epidemic. This led to fear and ridicule being described as the, â€Å"Gay Man’s Cancer†. There has never been a more separation of social status with any other community than of the GLBT community. Status of GLBT people today Although America is widely divided today attitudes are changing rapidly in acceptance of gays and lesbians. With the growing approval of same-sex marriage, basic civil liberties and freedom of expression for the GLBT  community, the trend of greater tolerance is growing. Over the last two decades, same-sex marriage has risen in support with 11% approval in 1988 to 46% approval and rising today. The status of patriotism and service of GLBT members in uniform in the past resulted in the uncomfortable compromise of â€Å"Don’t Ask, Don’t Tell† (Morris, PhD, 2014). This crusade like movement ultimately abolished decades of military forms of discrimination and dishonorable discharges. Although there are a great many that seek to dissolve, it creates an opposition between both the hetero and homosexual communities. Social and political issues relevant to women and GLBT people in the U.S A political issue relevant to women would be health care reform. With the Affordable Care Act it provides advances for the women’s health issues. The current pending case on contraceptive insurance coverage is an endless debate women’s rights and health. An extraordinary and yet accomplished issue for the GLBT community is the recent strike down of Arkansas 2004 amendment prohibiting same sex marriage (Volsky, 2014). The original ban was in violation of the state constitution and the 14th Amendment of the U.S. Constitution. References Womens International Center. (1994). Womens History in America. Retrieved from http://www.wic.org/misc/history.htm U.S. Office of Art Archives. (n.d.). The Women’s Rights Movement, 1848–1920. Retrieved from http://history.house.gov/Exhibitions-and-Publications/WIC/Historical-Essays/No-Lady/Womens-Rights/ Rainbo Organization. (2009). Organizations Fight for Womens Rights. Retrieved from http://www.rainbo.org/organizations-fight-for-womens-rights/ Sewall-Belmont House Museum. (n.d.). Womens History in the U.S. Retrieved from http://www.sewallbelmont.org/learn/womens-history-in-the-u-s/ Bader, E. J. (2014). Reproductive Justice and Womens Equality: There is Some Good News!. Retrieved from http://www.truth-out.org/news/item/23588-reproductive-justice-and-womens-equality-there-is-some-good-news Volsky, Igor. (2014). Judge Strikes Down Arkansas’ Same-Sex Marriage Ban. Retrieved from http://thinkprogress.org/lgbt/2014/05/09/3436443/judge-invalidates-arkansas-b an-against-same-sex-marriage/ Morris, PhD, B. J. (2014). History of Lesbian, Gay, Bisexual Social Movements. Retrieved from http://www.apa.org/pi/lgbt/resources/history.aspx Associate Program Material Diversity Organizations Worksheet Search the Internet for information related to the following: Women’s rights organizations Equality organizations Gay, lesbian, bisexual, and transgender (GLBT) rights organizations Note. You may also refer to the Internet Resource Directory of Racial and Ethnic Groups. Complete the following table with notes and thoughts related to your findings: Site Thoughts/Notes Ford Foundation (http://www.fordfoundation.org) Supports inequality discrimination Network building for women human rights organizations against discrimination inequality Equality Now (http://www.equalitynow.org) campaigns to raise awareness by highlighting individual cases of pervasive and severe violations against women and girls calls for the repeal of all laws that discriminate against women in accordance with international and regional human rights standards Human Rights Campaign (http://www.hrc.org/) organization working to achieve equality for lesbian, gay, bisexual and transgender Americans represents a force of more than 1.5 million members and supporters nationwide mobilizes grassroots actions in diverse communities invests strategically to elect fair-minded individuals to office and educates the public about LGBT issues. Use your notes to aid in your responses to the questions below. You may need additional resources from the University Library to complete this activity. Write a 750 to 1,050- word paper answering the following questions: What has been the status of women in the United States throughout history? What is the status of women in the U.S. today? What are some examples of concepts or constructions of masculinity and femininity that you see in society and in media? Historically, what has been the social status of GLBT people? What is the status of GLBT people in the U.S. today? What are some social and political issues relevant to women and GLBT people in the U.S.? Provide citations for all the sources you use. Submit this Diversity Organizations worksheet and your paper as instructed by your facilitator.

Financial Accounting Standards Board Framework Analysis

Financial Accounting Standards Board Framework Analysis Introduction The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced through the FASBs standards becoming more and more rule-based. Nevertheless, no empirical evidence has been gathered to support the criticisms of the conceptual framework. We analyzed the five qualitative characteristics of accounting information from the conceptual framework in conjunction with an individuals intention to use/rely on financial statements. Using structural equation modeling, we found that only one qualitative characteristic, reliability, affected a persons intention to use financial statements. Additionally, it appears that the greatest factor that influences whether an individual rely on financial statements is their familiarity with accounting. Based on our findings, it appears that not only does the conceptual framework need to be altered, but it also needs to be changed to help create principle-based accounting standards t hat are useful to all people, regardless of their background. The Financial Accounting Standards Board (FASB) has been criticized for not requiring firms to report information that is interpretable and useful for financial statements users (CICA, 1980). The FASBs conceptual framework is the core in which all accounting standards are derived. Therefore, the accounting conceptual framework must embody a set of qualitative characteristics that ensure financial reporting provides users of financial statements with adequate information for decision making. The U.S. financial accounting conceptual framework was established between late 1970s and early 1980s. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) indicates that there are five main qualitative characteristics of accounting information; understandability, relevance, reliability, comparability, and consistency. Nature and Purpose of the Conceptual Framework The conceptual framework was formed with the intention of providing the backbone for principle-based accounting standards (Nobes, 2005). However, the Securities and Exchange Commission (SEC) has recently criticized the accounting standards setting board for becoming overly rules-based, which paves the way for the structuring of transactions in the companys favor (SEC 108(d)). Critics of the framework have stressed that the move towards rule-based standards are a consequence of inadequacies in the accounting conceptual foundation. Nobes (2005) argues that the need for rule-based accounting standards is a direct result of the FASB trying to force a fit between standards and a conceptual framework that is not fully developed. A coherent and strong conceptual framework is vital for the development of principle-based accounting standards and the progression towards convergence in international accounting standards. However, researchers are unaware of any empirical evidence that supports the criticisms of the current conceptual framework. Additionally, none of the critics have looked at the conceptual framework from the most important viewpoint, the users perspective. Therefore, the purpose of this paper is to empirically analyze the adequacy of the conceptual framework, from a users perspective, in relation to an individuals reliance on financial statements for decision making. We developed a survey instrument to analyze an individuals intention to rely on financial statements using Ajzens (1991) Theory of Planned Behavior. We found that the reliability characteristic of the conceptual framework represented the only significant dimension of a persons attitude affecting their intention to rely on financial statements. However, the understandability characteristic was approaching significance. Within the context of the theory of planned behavior, social pressures was not significant influence on the intention to use/rely on financial statements, yet familiarity with accounting was found to significantly influence intention. The conceptual framework and potential financial statement users intentions can be analyzed within the context of Ajzens (1991) Theory of Planned Behavior. Ajzen (1991) indicates that empirical evidence suggests that we can determine an individuals intention to perform a behavior through analyzing their attitude, subjective norms, and perceived behavioral control. Within this perspective, we adapted Ajzens (1991) theory of planned behavior to an individuals propensity to rely on accounting financial statements. The purpose of this study was to provide an empirical analysis to the criticism against the FASBs conceptual framework. Our overall results suggest that the current conceptual framework does not adequately align the objectives of financing reporting with the users of financial statements. Nevertheless, available findings have some interesting implications for the conceptual framework and future standard setting. Reliability is the only qualitative characteristic that has a positive statistical significant relationship with intention. The accounting profession is facing a choice between reliability and relevance in financial reporting, as there is an inherent trade-off between reliability and relevance (Paton and Littleton, 1940; Vatter, 1947). Reliable information possesses the characteristic of objectivity and verifiability, which is associated with historical cost accounting. Relevance, on the other hand, pertains to any information that will influence the users financial decision. Many times the most relevant information is often current or prospective in nature. Thus, we cannot have accounting information that maximizes the characteristics of both relevant and reliable because relevant information is not always verifiable. We would have expected to see relevance as a significant factor in users intention to use financial statements since the recent accounting standards have moved toward fair value accounting measures, which are considered to be more relevant than reliable information (Ciesielski Weirich, 2006). However, our results show that reliability is a significant factor. The current accounting curriculum could be the cause of our results since it is rooted in Paton and Littletons historical cost approach, which focuses on reliability of information. In the context of the Theory of Planned Behavior, we found that familiarity to be a statistically significant factor to an individuals intention to use financial statements. Thus, as an individual becomes more familiar with financial statements, he or she is more likely to have the intention to use or rely on them when making decision. An ANOVA analysis provides further support for this as it indicates that intention to use or rely on financial statements is significantly different between accounting majors and non-accounting majors. This provides evidence that accounting could be becoming too difficult for individuals who are not proficient in accounting to understand. It appears that the movement towards rule-based accounting standards could be a contributing cause of this disparity in intention. That is, the accounting standards have become so technical upon their execution that the average reader of accounting can no longer discern the main objective of each financial statement element. This finding is troubling to accounting since it contradicts the primary objective of accounting, which is to provide useful accounting information for decision making. Accounting information should be useful for all people who want to use it rather than only being useful to those who understand it. Additionally, under no circumstances, should accounting information provide an advantage to individuals who happen to be experts within the field. Accounting should be a tool and not a barrier At the-present, the accounting profession is grappling with a problem, which it has identified as the need for a conceptual framework of accounting. This framework has been painstakingly developed over centuries, and it is merely the professions task to fine tune the existing conceptual framework because of the need for continual development due to changing conditions. This conceptual framework has never been laid out in explicit terms; consequently, it is continually overlooked. A conceptual framework has been described as a constitution, a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and financial statements. For many accountants, the conceptual framework project is difficult to come to grips with because the subject matter is abstract and accountants are accustomed to dealing with specific problems. In resolving those problems, accountants may unconsciously rely on their own conceptual frameworks, but CPAs have not previously been called on to spell out their frameworks in systematic, cohesive fashion so that others can understand and evaluate them. It is essential that a framework be expressly established so that the FASB and those evaluating its standards are basing their judgments on the same set of objectives and concepts. An expressly established framework is also essential for preparers and auditors to make decisions about accounting issues that are not specifically covered by FASB standards or other authoritative literature. It is considered that if the conceptual framework makes sense and leads to relevant information, and if financial statement users make the necessary effort to fully understand it, their confidence in financial statements and their ability to use them effectively will also be enhanced. No one who supports the establishment of a conceptual framework should be laboring under the illusion that such a framework will automatically lead to a single definitive answer to every specific financial accounting problem. A conceptual framework can only provide guidance in identifying the relevant factors to be considered by standard setters and managers and auditors in making the judgments that are inevitable in financial reporting decisions. A Classical Model of Accounting: The Framework Expanded Historically, the particularized information, which constituted the emergence of accounting, was embedded in a framework for control of human behavior. With the advent of exchange replacing a sustenance society, and with exchange ultimately producing a private economy, accounting derived its second, and in modern times considered its most important, function as a planning instrument. The classical model simply states that behavioral patterns do exist in the structural development of accounting; that is, given a stimulus there will be a response which is direct reaction (an expected reaction) to that stimulus. One can relate this model to the classical model in economics, in which supply and demand for a commodity react in an expected manner due to a change in price. Figure 3 is a geometric illustration of the classical model. The special features of the model are: (a) Stimulus (S) = Demand; Response (R) = Supply (b) Equilibrium (E) = Stimulus = Response (c) Environmental Condition (EC) = Price (d) Accounting Concept (AC) = Product A Test of the Validity of the Model If the classical model does exist in accounting, the historical observations (see table I) should then bear testimony to its existence. The evidence to support this model is purely historical. However, no parallel should be drawn between this thesis (stimulus/Response) and Toynbees (1946, 88) line of inquiry: Can we say that the stimulus towards civilization grows positively stronger in proportion as the environment grows more difficult? Consequently, the criticism directed at his work should not be considered even remotely as applicable to this inquiry (Walsh 1951, 164-169).On the other hand, only in the extreme can the accusation leveled at Kuhn [1962] be directed here, that the conceptual framework (classical model of accounting) as presented may subsume too many possibilities under a single formula (Buchner 1966, 137). More appropriately, this study is undertaken along the lines suggested by Einthoven (1973, 21): Accounting has passed through many stages: These phases have been l argely the responses to economic and social environments. Accounting has adapted itself in the past fairly well to the changing demands of society. Therefore, the history of commerce, industry and government is reflected to a large extent in the history of accounting. What is of paramount importance is to realize that accounting, if it is to play a useful and effective role in society, must not pursue independent goals. It must continue to serve the objectives of its economic environment. The historical record in this connection is very encouraging. Although accounting generally has responded to the needs of its surroundings, at times it has appeared to be out of touch with them. The purpose of this line of inquiry is to put into perspective concepts which have emerged out of certain historical events. (In this treatise, accounting concepts are considered to be interlocking with accounting measurement and communication processes; thus, whenever the term concept is used herein, it is to be understood that accounting measurement and communication processes are subsumed under this heading.) These concepts collectively constitute, or at least suggest, a conceptual framework of accounting. The classical model is postulated as follows: For any given environmental state, there is a given response function which maximizes the prevailing socio-economic objective function. This response function cannot precede the environmental stimulus but is predicated upon it; when such response function is suboptimal, the then existing objective function will not be maximized. In a dysfunctional state, a state in which environmental stimulus is at a low level a level below pre-existing environmental stimuli, disequilibrium would ensue. In any given environment, the warranted response may be greater or less than the natural or actual response. When environmental stimuli cease to evoke response, then the socio-economic climate will be characterized by stagnation as the least negative impact of disequilibrium conditions, and decline when such environmental stimuli are countercyclical. Stage 1 In this period, (1901 to 1920) the environmental stimulus was corporate policy of retaining a high proportion of earnings [(Grant 1967, 196-197); (Kuznets 1951, 31); (Mills 1935, 361,386-187)]. This period is the beginning of corporate capitalism. The term corporate capitalism is used because it emphasizes the role in capital formation which corporations have ascribed to themselves. Hoarding of funds by corporations has reduced the role and importance of the primary equity securities market. The resource allocation process has been usurped by corporations (Donaldson 1961, 51-52, 56-63). The implication of such a condition is accentuated in the following statement: It is the capital markets rather than intermediate or consumer markets that have been absorbed into the infrastructure of the new type of corporation. (Rumelt 1974,153). The hard empirical evidence of this condition was revealed by several tests of the Linter Dividend Model, which maintains that dividends are a function of profit, and are adjusted to accommodate investment requirements [(Kuh 1962,48); (Meyer and Kuh 1959,191); (Brittain 1966,195); (Dhrymes and Kurz 1967, 447)]. Given the new role assumed by the corporation in capital formation, the investment community (investing public) became concerned with the accounting measurement process.The accounting response was verifiability (auditing) to demonstrate the soundness of the discipline. Productivity of existing measurements had to be verified to satisfy the investors and creditors. The Companies Act 1907 required the filing of an audited annual balance sheet with the Registrar of Companies [(Freer 1977, 18); (Edey and Panitpadki 1956, 373); (Chatfield 1956, 118)]. Thus, auditing became firmly established. The function of auditing measurements is the process of replication of prior accounting. Accounting is differentiated from other scientific disciplines in this aspect of replication. Replication is a necessary condition in sound disciplines; however, replication is generally undertaken in rare instances. In accounting, on the other hand, replication is undertaken very frequently for specified experiments business operations at the completion of the experiments business (operating) cycle. These experiments business operations, cover one year; at the end of the year, the experiments are reconstructed on a sampling basis. Auditing is the process by which replication of accounting measurements are undertaken. Publicly held and some privately held corporations are required to furnish audited annual financial statements which cover their business activities on an annual basis. Stage 2- This period, (1921 to 1970) witnessed the reinforcement of corporate retention policy. This condition shifted the emphasis of the investor to focus on the Securities market in the hope of capital gains, because of the limited return on investment in the form of dividends. Indubitably, investors concern was shifted to market appreciation through stock price changes reflecting the earnings potential of the underlying securities (Brown 1971, 36-37, 40-41, and 44-51). With the securities market valuation of a companys share (equity) inextricably linked to the earnings per share, the emphasis is placed on the dynamics of accounting as reflected in the income statement. The Companies Act of 1928 and 1929 explicitly reflect this accounting response by requiring an income statement as a fundamental part of a set of financial statements [(Freer 1977, 18); (Chatfield 1974, 118)]; Although an audit of such statement was not explicitly stipulated, it was implied. The accounting response of this period is extension of accounting disclosure [(Chatfield 1974, 118); (Blough 1974, 4-17)]. The Wall Street Crash of 1929 and subsequent market failures constitutes the environmental stimulus. In the U.S.A., the Securities Act of 1933 and then the Securities and Exchange Act of 1934 were enacted, providing for a significant involvement of the government in accounting. Stage 3- This period is characterized by the social awareness that business as well as government must be held socially accountable for their actions. Business can transfer certain costs to other segments of society, thus business benefits at the expense of society; and government can not only squander hard earned dollars but through its policies affect adversely the welfare of various segments of society. This awareness is epitomized in the thesis posited by Mobley [1970, 763]: The technology of an economic system imposes a structure on its society which not only determines its economic activities but also influences its social well-being. Therefore, a measure limited to economic consequences is inadequate as an appraisal of the cause-effect relationships of the total system; it neglects the social effects. The environmental stimulus of corporate social responsibility evoked the accounting response of socio-economic accounting a further extension of accounting disclosure. The term socio-economic accounting gained prominence in 1970, when Mobley broadly defined it as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behavior. Accounting disclosure was to be expanded beyond its existing boundaries beyond the normal economic consequences to include social consequences as well as economic effects which are not presently considered (Mob1ey 1970, 762). Approaches to dealing with the problems of the extension of the systemic information are being attempted. It has been demonstrated that the accounting framework is capable of generating the extended disclosures on management for public scrutiny and evaluations [(Charnels, Co1antoni, Cooper, and Kortanek 1972); (Aiken, Blackett, Isaacs 1975)]. However, many measurement problems have been exposed in this search process for means to satisfy the systemic information requirement of this new environmental stimulus [(Estes 1972, 284); (Francis 1973)]. Welfare economics, as a discipline, has always been concerned with the social consequences of governmental and entrepreneurial actions, but the measurement and communication problems are, and always have been that of the discipline of accounting (Linowes 1968; 1973). The Conceptual Framework: A Continuing Process Presented above, the stimulus/response framework exhibiting structural adequacy, internal consistency and implemental practicality has demonstrated, unequivocally, its effectiveness over the centuries. The systemic information of financial accounting is the connective tissue of time in a financial perspective. The systemic information of managerial accounting is non-connective, but rather reflects events in a decision-making perspective. This can be best illustrated in the table below: (Draw a table) The process of concept-formation is a special type of learning. The formation takes time and requires a variety of stimuli and reinforcements. The process is never fully determinate for even when the concept is well, it can suffer neglect or inhibition and it can be revived by further reinforcement or modified by new stimulation (Emphasis added.) (Meredith; 1966, 79-80). A body of concepts and interlocking measurement and communication processes (types of information stocks and flows; constraints on information allowable values and methods of measurement; media of communication quantitative and qualitative) has been developed over the centuries. This set of concepts and interlocking measurement and communication processes has emerged as responses to specific stimuli at specific points in time to satisfy specific information needs. It is this body of concepts and interlocking measurement and communication processes, which is subject to amplification and modification that constitutes the conceptual framework of accounting. Possibly, with other modifications or amplifications deemed necessary, the conceptual framework as presented above can serve as an expressly established framework to enable preparers and auditors to make decisions, which would conform and be upheld, about accounting issues that are not specifically covered by FASB standards or authoritative literature. A conceptual framework is necessary because in the first place, to be useful, standard setting should build on and relate to an established body of concepts and objectives. A soundly developed conceptual framework should enable the FASB to issue more useful and consistent standards over time. A coherent set of standards and rules should be the result, because they would be built upon the same foundation. The framework should increase financial statement users understanding of and confidence in financial reporting, and it should enhance comparability among companies financial statements. Secondly, new and emerging practical problems should be more quickly solved by reference to an existing framework of basic theory. It is difficult, if not impossible, for the FASB to prescribe the proper accounting treatment quickly for situations like this. Practicing accountants, however, must resolve such problems on a day-to-day basis. Through the exercise of good judgment and with the help of a universally accepted conceptual framework, practitioners can dismiss certain alternatives quickly and then focus on an acceptable treatment. Over the years numerous organizations, committees, and interested individuals developed and published their own conceptual frameworks. But no single framework was universally accepted and relied on in practice. Recognizing the need for a generally accepted framework, the FASB in 1976 began work to develop a conceptual framework that would be a basis for setting accounting standards and for resolving financial reporting controversies. The FASB has issued six Statements of Financial Accounting Concepts that relate to financial reporting for business enterprises. They are: _ SFAC No. 1, Objectives of Financial Reporting by Business Enterprises, presents  goals and purposes of accounting. _ SFAC No. 2, Qualitative Characteristics of Accounting Information, examines the  characteristics that make accounting information useful. _ SFAC No. 3, Elements of Financial Statements of Business Enterprises, provides  definitions of items in financial statements, such as assets, liabilities, revenues, and  Expenses _ SFAC No. 5, Recognition and Measurement in Financial Statements of Business  Enterprises, sets forth fundamental recognition and measurement criteria and  Guidance on what information should be formally incorporated into financial statements  and when. _ SFAC No. 6, Elements of Financial Statements, replaces SFAC No. 3 and expands  its scope to include not-for-profit organizations. _ SFAC No. 7, Using Cash Flow Information and Present Value in Accounting Measurements, provides a framework for using expected future cash flows and present values as a basis for measurement. At the first level, the objectives identify the goals and purposes of accounting. Ideally, accounting standards developed according to a conceptual framework will result in accounting reports that are more useful. At the second level are the qualitative characteristics that make accounting information useful and the elements of financial statements (assets, liabilities, and so on). At the third level are the measurement and recognition concepts used in establishing and applying accounting standards. These concepts include assumptions, principles, and constraints that describe the present reporting environment. First Level: Basic Objectives As we discussed in Chapter 1, the objectives of financial reporting are to provide information that is: (1). Useful to those making investment and credit decisions who have a reasonable understanding of business and economic activities. (2). Helpful to present and potential investors, creditors, and other users in assessing the amounts, timing, and uncertainty of future cash flows and (3). about economic resources, the claims to those resources, and the changes in them. The objectives therefore, begin with a broad concern about information that is useful to investor and creditor decisions. That concern narrows to the investors and creditors interest in the prospect of receiving cash from their investments or loans to business enterprises. Finally, the objectives focus on the financial statements that provide information useful in the assessment of prospective cash flows to the business enterprise. This approach is referred to as decision usefulness. It has been said that the golden r ule is the central message in many religions and the rest is elaboration. Similarly, decision usefulness is the message of the conceptual framework and the rest is elaboration. In providing information to users of financial statements, general-purpose financial statements are prepared. These statements provide the most useful information possible at minimal cost to various user groups. Underlying these objectives is the notion that users need reasonable knowledge of business and financial accounting matters to understand the information contained in financial statements. This point is important. It means that in the preparation of financial statements, a level of reasonable competence on the part of users can be assumed. This has an impact on the way and the extent to which information is reported. Second Level: Fundamental Concepts The objectives of the first level are concerned with the goals and purposes of accounting. Later, we will discuss the ways these goals and purposes are implemented in the third level. Between these two levels it is necessary to provide certain conceptual building blocks that explain the qualitative characteristics of accounting information and define the elements of financial statements. These conceptual building blocks form a bridge between the why of accounting (the objectives) and the how of accounting (recognition and measurement). Qualitative Characteristics of Accounting Information Choosing an acceptable accounting method, the amount and types of information to be disclosed, and the format in which information should be presented involves determining which alternative provides the most useful information for decision making purposes (decision usefulness). The FASB has identified the qualitative characteristics of accounting information that distinguish better (more useful) information from inferior (less useful) information for decision making purposes. In addition, the FASB has identified certain constraints (cost-benefit and materiality) as part of the conceptual framework. These are discussed later in the chapter. The characteristics may be viewed as a hierarchy. Decision Makers (Users) and Understandability Decision makers vary widely in the types of decisions they make, how they make decisions, the information they already possess or can obtain from other sources, and their ability to process the information. For information to be useful there must be a connection (linkage) between these users and the decisions they make. This link, understandability, is the quality of information that permits reasonably informed users to perceive its significance. To illustrate the importance of this linkage; assume that IBM Corp. issues a three-month earnings report (interim report) that shows interim earnings way down. This report provides relevant and reliable information for decision making purposes. Some users, upon reading the report, decide to sell their stock. Other users do not understand the reports content and significance. They are surprised when IBM declares a smaller year-end dividend and the value of the stock declines. Thus, although the information presented was highly relevant and re liable, it was useless to those who did not understand it. Primary Qualities: Relevance and Reliability Relevance and reliability are the two primary qualities that make accounting information useful for decision making. As stated in FASB Concepts Statement No. 2, the qualities that distinguish better (more useful) information from inferior (less useful) information are primarily the qualities of relevance and reliability, with some other characteristics that those qualities imply. Relevance To be relevant, accounting information must be capable of making a difference in a decision. If certain information has no bearing on a decision, it is irrelevant to that decision. Relevant information helps users make predictions about the ultimate outcome of past, present, and future events; that is, it has predictive value. Relevant information also helps users confirm or correct prior expectations; it has feedback value. For example, when UPS (United Parcel Service) issues an interim report, this information is considered relevant because it provides a basis for forecasting annual earnings and provides feedback on past performance. For information to be relevant, it must also be available to decision makers before it loses its capacity to influence their decisions. Thus timeliness is a primary ingredient. If UPS did not report its interim results until six months after the end of the period, the information would be much less useful for decision making purposes. For information t o be relevant it should have predictive or feedback value and it must be presented on a timely basis. Reliability Accounting information is reliable to the extent that it is verifiable, is a faithful representation, and is reasonably free of error and bias. Reliability is a necessity for individuals who have neither the time nor the

The History of Colonial Rule of Puerto Rico by United States :: Historical Colonization spanish Essays

The History of Colonial Rule of Puerto Rico by United States On July 25, 1898 the United States arrived in Puerto Rico. The U.S. defeated the Spanish and gained possession of the island. Despite the intimidation the Americans inflicted on the Puerto Ricans, the Puerto Ricans remained hopeful. The Americans were the representatives of the free world. They had written the Constitution and provided a Bill of Rights for their inhabitants. The Americans were the advocates of democracy, and the Puerto Ricans hoped the Americans would show the pathway to freedom. Unfortunately, the wishes of the Puerto Ricans were never fulfilled. The United States established a military government. The Americans arrived with racist, arrogant attitudes. They deemed the the Puerto Ricans ill equipped for self government, as as the descendants, or pupils of the inferior Spanish. The Americans believed only they could establish Puerto Rico as a respectable nation, because the United States possessed an arrogance rarely seen. As a result, they claimed Puerto Rico as their possession, to do with what they seemed appropriate. What resulted was an adverse effect on Puerto Rico brought upon by Americans, from an economical, political and social standpoint. The rule of the United States over Puerto Rico also further obscured the definition of Puerto Rican identity. The impact of early U.S. Colonial rule had an adverse economic effect on Puerto Rico. Before the arrival of the U.S. in 1898, coffee was the premier enterprise in Puerto Rico. Puerto Rican coffee was highly regarded in Europe for the quality of its flavor and had a price in the markets of Cuba, France, Spain and Germany. After U.S. possession, Spain considered Puerto Rico a foreign country, and raised its import tax on Puerto Rican coffee, while Cuba quadrupled its tariff on the Puerto Rican product.

Capital Punishment :: essays research papers

Capital Punishment is the ultimate denial of human rights. There are strong indications that rather than deterring violence, it increases people’s tolerance of and tendency toward violence. Though capital punishment does not deter capital crimes it does constitute a uniquely cruel and degrading punishment. It’s imposition forever deprives a potentially innocent individual the benefits of new evidence or a new law that might warrant the reversal of a conviction or the setting aside of a death sentence. In addition, the cost of executing a person in the U.S. is far higher than the cost of imprisoning him or her for life. States wishing to condemn cruel and inhuman acts of killing do not serve their purpose by repeating the act of killing. The average homicide rate in the 13 states without the death penalty is lower than the average homicide rate in the 37 states where it is legal. Between 1972 and 1990, the homicide rate in Michigan which has no death penalty, was generally as low or lower than the neighboring state of Indiana, which restored the death penalty in 1973. The U.S. Bowers- Pierce study analyzing executions between 1907 and 1963 concluded, that an average of two additional homicides were committed in the month after an execution; they also noted a â€Å"brutalizing† effect on society resulting from executions. According to FBI statistics the murder rate in some states which use the death penalty is twice that of some states which do not use the death penalty. Between 1976 and 1985, almost twice as many law enforcement officers were killed in death penalty states as were killed in states that don’t use the death penalty. The death penalty has not proven its worth to society; study after study has shown! that it fails to deter crime, no credible body of evidence contradicts them. Capital punishment is pre- meditated killing and, like all killing, involves a cruel and violent assault on the human body. If administering 100 volts of electricity to the most sensitive parts of a man’s body is rightly condemned as torture, how does a state condone the administration of 2,000 volts to a human body in order to cause death? At a 1990 Florida execution, a malfunction of the electric chair equipment caused flames to leap six inches above the prisoner’s head each time the current was turned on. In 1992, a prisoner in Oklahoma had a violent reaction to the drugs used in the lethal injection.

Difference Between Men And Women

For centuries, the differences between men and women were socially defined through a lens of sexism, in which men assumed to be superior over women. The vision of equality between the sexes has narrowed the possibilities for discovery of what truly exists within a man and women. The world would be less interesting when everything is the same. Today none of us would argue that men and women are physically different, but they differ emotionally, and mentally. The physical differences are rather obvious and most of these can be seen and easily measured such as Weight, shape, and size.There are many physical differences that are not noticeable. Men are 3o percent stronger especially in upper body strength. On the other hand, women have greater body fat percentages because women have children. No matter how strong men are they will never be able to handle child birth. Men build muscle easily, they have thicker oilier skin, they bruise less easily, and have a lower ability of injuries to t heir extremities. Men and women have different hormone levels such as testosterone, while women have a higher concentration of estrogens.Testosterone is a male sex hormone that is important for sexual and reproductive development. Estrogen is a hormone in women that shapes the characteristic of the body. I can go on and on with many physical differences but lastly men have larger hearts, brains, and lungs. Since their hearts are bigger that means that they are filled with love, care and affection. Their brains are 11-12 percent bigger than women’s so this should mean that they are the smartest creatures ever. Even though they have big hearts and a bigger brain sadly it has nothing to do with intelligence or their emotions.It is for producing more red blood cells because of their muscle mass. Emotionally men and women have a significant difference. I am not a man so I cannot speak for men when I say that men need trust. A man feels trusted when a woman’s attitude is ope n, to trust a man is to believe in his abilities and intentions. Women needs caring, when a man shows interest in a woman’s feelings she feels loved and cared for and becomes more open. Men needs acceptance, men are not very comfortable of being changed. If a woman lovingly receives a man without trying to change him he feels accepted.Women need understanding, when a man listens without judgment, but with empathy she feels heard and understood. When a woman’s need to be heard and understood is fulfilled it is easier for her to accept his needs. A man needs appreciation, when a woman acknowledges the little things her man has done for her he feels appreciated. When he feels appreciated he is encouraged to do more. Now I understand that some guys here are not going to agree with me nor the girls, and I respect that because I can only speak for myself.Mentally men and women differ drastically. Women are better at communicating because of the frontal lobe which is responsi ble for problem solving. The limbic cortex of the female brain is larger than the male counterparts, this provides women with an advantage in problem solving and emotionally. Remember earlier I said that men have bigger brains? Well, the male brain contains more grey matter whereas a female brain contains more white matter. White matter basically increases thoughts more rapidly than males.Females speak from a more emotional perspective. It is due to chemistry and social learning. There is a stereotypical idea that females within the general public that has made it easier for women to openly cry, sympathize, laugh etc without feeling judged or vulnerable like male counterpart might feel in a similar situation. For instance, a man and a woman go on a movie date and there is a sad movie playing; and the woman starts to cry. The man might want to cry to but instead he hides it due to embarrassment. (I don’t know why)Everyone understands that there are plenty of differences betwee n men and women but we all have to realize that God created all of us for a reason. Men and women are totally different but it is more exciting to have varieties rather than everything being the same. As it is written in the Bible men cannot live without women. We need to all face the facts that men and women are different but we should all be treated equally. Guys have you ever had this said to you? You do this like a girl or you do that like a girl.It is not only offensive to guys, but it is offensive to girls as well. Now, girls do handle situations differently. I admit we can get a little feisty. For instance someone throws something at Jessie, Jessie would throw the object back and then proceeds in offensive word play. The same situation applies to Sammie he throws the object back and then laughs it off then it becomes a fun game rather than an unnecessary fight. Men and women do things differently but we still need to respect each other because we are all God’s children .

Perfection Definition Essay

Too often we aim for perfection and berate ourselves when we fall short. Some of us avoid that humiliation by simply giving up. I don’t want you to give up. I want you to aim high, certainly, but don’t stop simply because you didn’t achieve perfection. There are two points I will make tonight. Firstly, perfection for us mere mortals is by its very nature impossible to achieve. Secondly, to achieve perfection is not actually a desirable thing. Firstly, why is perfection impossible? Perfection – being correct in every detail – escapes our practical attempts to achieve it. Firstly – much like beauty – perfection is in the eye of the beholder. One man’s perception of the perfect meal is only fit for pigs in the view of another. Notions of perfection are therefore relative – relative to the individual, to their culture, to their notions of ‘right’ and ‘wrong’. Thus, perfection defeats any notion of an objective definition. As well, we humans are not created for perfection, we are created to survive. Humans learn by making mistakes and surviving. It simply does not make sense to be a race that seeks to perfect a single thing whilst all else goes to pot. We do have feet of clay and so every thing we do carries that fatal flaw in its making. Consider the very highest works of art. The Mona Lisa – often considered a towering achievement of art – was painted by Leonardo da Vinci over the course of 17 years, and it only came to its current state when he died. So clearly that painting is not perfection. Consider also the dangers and rigours of the space race and its complete intolerance of imperfection. Billions upon billions have been spent in the space race, and yet, despite monumental effort, despite the world’s brightest minds and most developed systems, tiny flaws come into the machinery that powers the astronauts aloft, and when that occurs, people die in disasters such as the Columbia and Challenger disasters. Perfection requires far too much work and is unattainable. We cannot define perfection objectively, and in any case as flawed and frail humans our creations must also be imperfect. Perfection is impossible. Secondly, even if perfection were possible, would it be good for us? As we know, George Douglas Duke of Argyll said, â€Å"Every advance has a new horizon.† Even the very best, having achieved the highest levels of excellence that humans are capable of eventually see their high water mark eclipsed by competitors or, sometimes, by themselves. Nadia Comaneci obtained perfect scores in the 1976 Olympics in Montreal, only to have those performances surpassed by later athletes. If perfection were achieved, we would, perversely, stagnate and fail. As humans, we need to progress and grow, to strive to achieve and to fly above our flawed nature. The myth of progress, of ‘higher, faster, better’, caresses the ego of each of us to exceed the performance of those that went before. Were it not possible – were perfection attained – we would not strive with our own personal arrogance to better our betters and succeed. Perfection would become a straitjacket colouring our world with the blandness of mediocrity, where our will to succeed would be sapped by the knowledge that we can do no better. Perfection is not desirable. Now consider the original question. Who needs perfection? The simple answer is that no-one needs perfection. Perfection is not possible due to our flawed and fragile natures, and in any event we cannot agree what perfection is. Perfection is also not desirable, as knowing that we can do no better than our predecessors removes our desire to strive to succeed. In fact we need imperfection. We need to see an opportunity to better the world, to break new grounds of excellence. We need to set the challenge, to stake our claim in the ground and ask all before us to better that mark of excellence. In doing so we must recognise that what we have done is not perfect, and that what we have done contains flaws. Imperfection allows us to advance our small corner of the world, and it allows us to challenge our successors to build upon our work. There is nothing perfect in this world, but the world can be made better by our own actions. Ladies and gentlemen, perfection is neither possible nor desirable. Who needs perfection? No-one needs perfection. There will always be a flaw, some minute imperfection, that will allow us to advance. In that imperfection there is hope. As men with feet of clay, should you aim for perfection, you will assuredly fail in that endeavour. That is no reason to abandon the task, though, as you will leave the world in a better state than before you took up your tools. Stand firm, stand proud, and say â€Å"no-one needs perfection†.

Evolution of the Erp Systems Essay

American Production and Inventory Control Society (2001) defines ERP as an â€Å"accounting system† for â€Å"effective planning and controlling of all the resources needed to take, make, ship and account for customer orders in a manufacturing, distribution or service company†. ERP system creates values for the enterprises because successful implementation enhances the overall functions of the enterprise, reduces resource wastages, saves time and cuts down on total cost. By having a system which models after some of the best practices in the industry and adheres readily to the laws and regulations, these enterprises gain competitive advantages over their industry rivals. The purpose of this research paper provides discussion on how ERP systems evolve from the â€Å"ancient† Legacy systems, describes the features and structure of an ERP/ ERP II system and compares the top five ERP vendors’ most popular products. The last section concludes with the future outlook of ERP II systems. Legacy Systems Legacy systems are systems that â€Å"no longer support the current business objectives or are inhibiting future developments† (Kelly 2004). The â€Å"ancient† Legacy systems mentioned here refer to the obsolete I. T systems during or before the mid 20th Century. They functioned within a department (silos of information) to fulfill narrow and limited job processes. At that time, departmental heads and staff seldom communicated among themselves (stovepipes). This led to inefficient and inaccurate data duplications. (O’leary 2000). Evolution of the ERP Systems â€Å"Ancient† Legacy systems of the 1960s used the mainframe technology to automate their inventory control (IC) systems with IC software packages implemented and customized in-house to suit the functional business concepts of information silos and stovepipes. The programming languages were COBOL, FORTRAN and ALGOL (Rashid, Hossain & Patrick 2002; Pairat 2005; Monk and Wagner 2009). Back then, Bill of Material (BOM) calculated the inventory demands for all item parts required for product assemblies during manufacturing. By the 1970s, the manufacturing businesses were growing with more complexities. As BOM overlooked the planning process, Work Centre Routing existed as a production process planner. BOM, Routing, Inventory Management and the Master Production Schedule (MPS) combined to form an automated system called Manufacturing Resource Planning (MRP) for controlling and optimizing inventory level, production planning, sales forecasting and scheduling of the major items on the shop floor. Anderson 2001). MRP II evolved from MRP as a response to Total Quality Management (TQM) in the 1980s. By integrating MRP with the other management functions of the enterprise such as Engineering, Project Management, Logistics, Finance, Sales, Marketing and Human Resources, feedbacks for production decision making processes became more efficient and resource optimizations were realized (Anderson 2001). The advancements in Telecommunications devices, network architecture, Database Management System (DBMS), sophisticated software development and programming languages in UNIX and C paved the favourable way for an integrated information system (Monk and Wagner 2009). Economic recession in the late 1980s urged companies to shift their focus into cross functional business processes. In addition, Hammer and Champy (1993) envisioned an enterprise-wide integration system for a Business Process Reengineering (BPE). These factors prompted the I. T System Vendors to respond with a tightly knitted centralized ERP system (with a single database) which integrates all the functions of a world-wide organization to ensure operational excellence, automation of the internal system and the ability to handle multiple currencies and international languages (Subramoniam et al. 2009). Features and Structure of An ERP/ ERP II System Nowadays, the era for ERP II systems has â€Å"Extended ERP† by adding applications for external parties supplying the business transactions and market analysis to the core EPR modules. ERP system benefits medium enterprises in all industries instead of only the large organizations with applications such as Customer Relationship Management (CRM), Supply Chain Management (SCM), Knowledge Management (KM), Inventory Optimization the rest (Mallick 2011; Nicolescu et al. 2009). ERP system and ERP II system use either Two-tier or Three-tier Architecture. Two-tier client–server Architecture simplifies the number of disparate systems in an organization. An ERP solution runs on a server while several concurrent users run the same standardized template (equal server-load) in other locations of the other layer. End users work on the Presentation layer and Business layer. Access to the Database layer is restricted from their PCs. (Anderson 2001; Gill 2011; Howitz 2010). Whereas Three-tier Architecture separates the Client-Tier (Presentation layer) from its Application Server (Business logic layer) to minimize interaction between them.

Analysis on Pyramus and Thisbe Essay

â€Å"Leaving the person I love in danger and continuing to live on is the same as being dead.† -Hyuga, Natsume. Pyramus and Thisbe were a couple that preferred dying instead of living life without each other or considering that his or her beloved was in danger. Pyramus and Thisbe were deeply in love with each other, but could not be together for their parents had prohibited them from being with each other. The young lovers wanted to be together so badly and so they decided to run away together ignoring the demands of their parents. All bad choices are followed by consequences and that ´s what happened with these couple. As they were running away a horrible creature appeared to Thisbe making her run while her scarf fell. The creature crabbed the scarf and left it in the ground. As soon as Pyramus arrived to the place where they had to meet, he saw the scarf full of blood. He could not accept the tragedy and killed himself. While he committed suicide, Thisbe saw there was no more danger and decided to walk back to meet Pyramus. When she got there she saw Pyramus dead and grabbing on to her scarf. She could not accept what had happened and neither a life without him and so she killed herself. The myth of Pyramus and Thisbe is a tragic story but with important lessons. The tragedy of Pyramus and Thisbe would never have happened if they had taken good choices and if they had not supposed things they thought were true. Pyramus and Thisbe both decided to disobey their parents and ignore the consequences that would come after. They were so deeply in love with each other and thought the worse that could happened to them was that their parents would find them together. In that moment neither of them thought of the dangerous things that could happen to them or even about death. Both young lovers took a bad choice and as always their consequences were not far away. They both ran away from home and as a consequence Thisbe first encountered danger and then both had to do things that were against their own will. Both had to kill themselves because they could not imagine a life without each other. Life always has consequences for the choices and actions we take. If only they would have thought of the consequences of their actions, maybe they would have had a life together. The Bible says:  Ã¢â‚¬Å"Children, Obey your parents in the Lord, for this is right. Honor your father and your mother-which is the first commandment with a promise- that it may go well with you and that you may enjoy long life on the earth.† The lord promises reward to those who obey their parents and that’s what we have to do every day of our lives. If we take good decisions then there is no doubt that our consequences will be of reward. The myth of Pyramus and Thisbe became a tragic story not only because of the consequences of their actions but also because they supposed things that were not true. When Pyramus saw Thisbe ´s scarf in the floor with blood he supposed she was dead when really she was not. Instead of looking for her and starting to ask for help, he thought of the worse things that could happen to her beloved. He ended up thinking that the horrible beast ate her and with that in his mind he took his life away. If only he had waited for her to come back and not suppose of something that was not true, it would not have ended in such a tragedy. If Pyramus had not killed himself then Thisbe would not have killed herself too and they would have lived happily ever after. It’s a lesson that we have to learn from, it is better for us not to suppose about something we think is true. It is better to ask so we don ´t imagine things like with think they are. In conclusion, Pyramus and Thisbe both received a tragic ending because of the bad decisions they took. We both had to die with the idea that it was their fault their beloved died. Even though it may seem so tragic, it has two important lesson from which we have to learn. We have to see their errors and make better decisions so we do not fall into the same tragedies. Learning from their mistakes we can be better people and even take better decisions that will not give us bad consequences but instead rewards. When we are not sure that we are making good decisions we can always ask others or use the bible to help us see what is wrong, right and what will bring us a joyful life here on earth.

Answering questions

This theory states that attention can be divided into two separate states, wherein one can attend to two things or stimuli at the same time, without sacrificing the quality of attention given to either of the two stimuli (Reisberg, 2001). Thus to the comedian, one can continue listening to the radio and at the same time look for the house number, and it perfectly makes sense to him that a person can do both of it since it does not really require an intense concentration. However, a case in point is that looking for a house number in a long row of houses may be quite a challenging task, one that requires concentration and selective attention. Yes, it can be said that keeping the radio on would not make any difference but to those who prefer to look closely and to be able to do so safely would naturally turn their radios off. Just imagine yourself driving slowly in a street you are unfamiliar with and keeping the radio on would mask the noise of incoming traffic or even pedestrians. Besides, when a person is involved in one task, like looking for a house, then one instinctively attends to it and disregards the other sounds, sights and disturbances in the immediate environment. Divided attention is very real, we engage it once in a while especially if we multi-task but we could do so in a limited period, for example think of how you can possibly manage to entertain questions from an officemate at your table and at the same time talk to someone on the phone, you could do both for a maximum of 2 minutes, but eventually one stimuli takes greater attention and we must give our full attention to it. On the other hand, with training, anybody can make use of divided attention, but its contributions and benefits in engaging in it remains to be seen since much research has to be done in this area. 2-B. Based on what you have learned about perception and attention, do you think it’s safe for people to talk on cellular phones while they are driving? Learning about how we perceive the world around us gives us a better way of understanding how intricate the human mind is and how even a faculty that we often take for granted can have a profound impact in our daily lives. Perception refers to a complex process of how we receive a stimuli, how our brain process the stimuli, and how our mind tells us what to do and how to react to the stimuli (Reisberg, 2001). It can be said that a disruption of any of the lines of our perception may have adverse consequences; sometimes it can be bizarre, like when a person cannot recognize the face of love one but instead are able to say that they look like a family member. Taking our study of perception into our daily activities, a debated issue like â€Å"is it safe to talk on the cell phone while driving† is better explained. I still believe that it is not safe to talk on the cellular phones while driving. Driving already entails a number of processes and is quite demanding of our attention, like when you are in the freeway, one has to be conscious of incoming traffic, cars at you back, the speed limit of the highway, and even looking out for possible mishaps in the road, on top of which, the driver must be conscious of the cars fuel level, brake fluid and tire conditions. So how could anybody be able to talk on the phone while driving? Talking on the phone also demands attention; we have to perceive and process what the other person is saying, and to even think of the appropriate response to what they are saying. Theories on perception have stated that our mind works overtime just to process and be able to respond to external stimuli, and that each part of the brain is involve in different ways just to come up with the correct processing of information (Reisberg, 2001), like being able to recognize faces of family members. Perceptual illusions demonstrate that what we see may not be true or real, hence while driving we may not be able to accurately tell how far we are from the car ahead of us or how near we are to the railings without our full concentration. Reports have shown that many people die on the road or in car accidents than any disease. Perceptual overload occurs when we drive and talk on the phone, based on previous researches (Reisberg, 2001), perceptual overload makes us incorrectly perceive our surroundings and hence we may see what is not there, or we may not see what is really there. When we overload our senses it would mean that one part of the brain or our faculties might be sacrificed to compensate for the attention we give to another stimulus. And in an activity like driving which in itself is a high-risk behavior, we need complete control of our faculties, thus talking on the cell phone is not advisable. 2-C. Write a 200 word summary and critical analysis on Rayner’s article. Discuss what the article is basically about, its strong and weak points, how convincing (or unconvincing) you find its arguments, and how it might be followed up (e.g., if you think the article suggests any promising, new ideas for future research, describe what they are and how they might best be pursued.) The article â€Å"Eye Movements in Reading: Recent Developments† by Keith Rayner (1993) presents the latest development in the study of eye movement in the reading process. The strength of the article is that it gives a background of what has been discovered so far in the field of study, the article argues that studying eye movement is important for it help build theory and also used to infer perceptual and cognitive processes during reading thus the objective of the article. It also presents a number of theories that have used new methods in studying eye movement. What was weak about the article was that it was not able to connect how the new methods of studying would contrite to a better understanding of the cognitive processes that occur during reading. The article basically was not convincing when the author says that much remains to be seen when researchers realize how interesting a research data eye movement can be. The article does not arouse this interest and simply goes on to say that eye movement is a natural consequence of reading, which contradicts his claims earlier in the introduction part. The article was also too technical for the average reader even if the reader is interested in eye movement. References Rayner, K. (1993). Eye movements in reading: Recent developments. Current Directions in Psychological Science, 2 (3): 81-85 Reisberg, D. (2001). Cognition: Exploring the science of the Mind, 2nd ed. New York: W.W. Norton Company, Inc.

Autobiography Essay Example | Topics and Well Written Essays - 500 words - 2

Autobiography - Essay Example She taught me that people like practical gifts and one should always try to make others happy. My parents were very protective and this gave me less freedom to think of my own. Till my 20s I was under the protection of my parents and had no freedom to make decisions on my own. My father was a jovial man but he was extremely disciplined in his lifestyle. He wanted things in order and demanded the same from us. He was strict and we respected him and looked upon to his ideas and principles. My dad is a person who craved to spend time with us and care for us. I had a happy and pleasant childhood. I was a shy child in early years and got along well with my sisters and brothers. We used to spend most of the time playing games and going to school together and studying in a group. I was more close to my sisters than my brother as he was much younger than us. But we were extremely happy when he was born, as all of us were girls and there was no boy in our family. We were proud to welcome him and took great care of him as our baby brother. I had a happy childhood and had no complaints on it. We as a family often go on vacations and holidays and the memory of the same still remain in my mind. The most refreshing memory was that of the childhood summer vacation to beach in Morocco. I did my high schooling to elementary in Morocco and math was my favorite subject. High school was eventful and very exciting. During my studies I met my best friend who later became part of my family. I did my two year studies in Hassan University with chemistry and physics as main subject. I had to drop my studies due to financial problem and moved to U.S. in 1990s. My significant event was coming to USA in early 1990’s.I met my husband in 1994 and got married in 1996. He was a kind and funny person, but after few years of marriage we became more of friends than husband and wife and divorced in 2003. I always

News Summary and Analysis Essay Example | Topics and Well Written Essays - 250 words

News Summary and Analysis - Essay Example Series of defense firms, banks and energy have been imposed new penalties in retaliation in Ukraine for Moscow’s Intervention. Obama may lengthen the period for negotiations with Iran. Health costs have slowed in various countries across the world bringing a question about the trend. Technological factors also play as a cause of poverty. The advancement of working conditions in firms most of the times lead to cut off some personnel creating unemployment. Unemployment is a cause of poverty to those who do not acquire other occupations (Snarr 223). If the banks and energy firms are taxed heavily, the impact mostly affects the poorly paid and unskilled people, thus increasing the rate of poverty. The global wars results to death of people, destruction of properties and displacement of people. The populaces affected by war are usually left poor. The high medical costs remit the people with low-living standards unable to access medical facilities, therefore, remaining sick at their homes. Their diseases may persist for a long time where the households are forced to spend cash on pain killers rather than spending in other expenses, therefore, increasing poverty (Snarr 237). Higher transport cost affects the low-waged earners which also contribute to

BIOTECHNOLOGY Essay Example | Topics and Well Written Essays - 1250 words - 1

BIOTECHNOLOGY - Essay Example Clinical trials are more than efficacy and safety; they are designed to provide information about different types of outcomes of the invention. Studies relating to pharmaceutical product are carried out in clinical trials to reveal what does the product does to the body. Pharmacokinetics studies are also done to determine the proper dosing, which can vary according to race, sex and metabolic differences. Pharmacodynamic studies are also used to examine the ability, safety and the clinical activity of the drug or device. Thus, clinical trials are significant, since it examines the interventions in details before it hits the market to common man. When the drug or any intervention is set for clinical trial, the experimentation stages are over. All the data regarding the invention are already been recorded, when it is set for clinical trial, it is to determine whether it can be utilized by humans or not. For example in case of any drug, the experiments relating to its origin, purification, its release etc, are already over when it hits the clinical trial. The study is also been carried in humans to determine the dosage, its side effects, after-effects etc. The safety and the effectiveness of the medication or device on a specific kind of patients are assessed. It is also assessed whether the new medication or device is more effective for the patient`s condition than the already used, standard medication or device. Thus, a clinical trail is not a set of experiments; it a set of both observational and interventional study. 3. What does safety really mean? [Hint: airplanes are relatively safe but every once in a while, an air plane will fall out of the sky. Does that mean we should ban airplane travel How is the safety of air travel any different than the safety of Vioxx or the safety of the drug-eluting stent?]. Drug safety has many implications on its use. In general practice